| Scenario | What applies | Source |
|---|---|---|
| Furnished flat, furniture damaged at move-out | Landlord may deduct from deposit for repair or replacement | 12 chapter 24 § jordabalken |
| Tenant wants to remove furniture | Not permitted without landlord's consent — furniture is landlord's property | Contract terms |
| Higher rent for furnishings | Must be agreed in the rental agreement from the start | privatuthyrningslagen (2026:772) 2 chapter 1 § |
| Furniture as part of flat's standard | Affects rent level but is not a separate deductible item | Market standard |
No, you cannot deduct furnishings from rent when letting a property. Furnishings are part of the landlord's property and do not constitute a cost that can be subtracted from rental income. According to the privatuthyrningslagen (private rental law, 2026:772), rent must be fixed at an agreed amount between the parties — furnishings do not affect this calculation.
Deduct furnishings from rent — what does the law say?
When you let out a furnished flat, the furnishings are part of what you offer the tenant. This is not a deductible cost from the rent. The landlord can of course charge higher rent for a furnished flat than for an unfurnished one, but this must be agreed directly between the parties and included in the rental agreement from the start.
The privatuthyrningslagen (2026:772) states that rent must be fixed at an agreed amount and that the parties must agree on the size. Furnishings are not a separate item deducted from rent — they are part of the flat's standard and affect the rent level.
Furnishings and rent level
The landlord may charge higher rent for a furnished flat. The difference between a furnished and unfurnished flat can be significant in the market.
The important thing is that the rent is agreed before the contract is signed. You cannot raise the rent retrospectively or deduct furnishing costs later. Everything must be stated in the rental agreement.
What counts as furnishings?
Furnishings include furniture that the landlord provides: bed, sofa, table, chairs, cupboards and similar items. This does not include fixed fittings that are part of the flat, such as built-in wardrobes or kitchens.
The tenant cannot deduct furniture from the deposit when moving out. Furniture is the landlord's property and must be returned in the same condition as at move-in. If furniture is damaged or missing, the landlord may make deductions from the deposit under 12 chapter 24 § of the Land Code (jordabalken).
Furnishings and deposit
Checklist for landlords when letting furnished flats
- Set the rent level — take into account the value of the furnishings and the flat's location when setting the rent.
- Document the furnishings — make an inventory list of all furniture included in the letting.
- Write it into the agreement — the rental agreement must clearly state that the flat is furnished and which furniture is included.
- Photograph the furnishings — take pictures at move-in to document the condition.
- Carry out an inspection — use an inspection protocol at move-in and move-out to record any damage.
- Set a deposit — take a deposit according to current rules to cover possible damage to furniture.
- Inform the tenant — make clear that furniture is the landlord's property and must not be removed or sold.
Furnishings and tax
The furnishings are part of the flat's value and do not affect your tax deductions. You cannot deduct furnishing costs from rental income. Furniture is a capital cost that is depreciated according to the Swedish Tax Agency (Skatteverket) rules for rental properties.
If you buy furniture for a furnished flat, you can depreciate it over several years, but this is a separate tax matter that does not affect the rent or deposit.
Frequently asked questions
Can I raise the rent if I furnish a previously unfurnished flat? Yes, but only if the tenant agrees. You cannot raise the rent retrospectively for an existing tenant without their consent. For new tenants, you can set a higher rent from the start if the flat is furnished.
What happens if furniture is damaged during the rental period? The tenant is responsible for normal wear and tear but not for damage caused by negligence or misuse. You can make deductions from the deposit for repair or replacement under 12 chapter 24 § jordabalken.
Must I offer an unfurnished alternative? No, the privatuthyrningslagen says nothing about offering an unfurnished flat. You decide for yourself whether you want to let furnished or unfurnished — or both.
Can the tenant sell the furnishings or take them with them? No. The furnishings are your property. The tenant may not sell, exchange or take furniture without your consent. At move-out, all furniture must be returned in the same condition.
Read more about letting
Want to know more about calculating rent? See How is rent calculated when letting a house?
If you are subletting (andrahandsuthyrning), you can read about deductions here: Can you deduct the electricity bill from rent when subletting?
Furnishings and rent are often linked — read more: Can the landlord raise rent for furnishings?
The deposit is an important part of letting: What can the landlord deduct from the deposit?
If you are unsure what constitutes reasonable rent (skälig hyra): Reasonable rent 2026: how to calculate the right rent
This text is general information and does not replace legal advice.
